中文摘要：

营业税改征增值税是增值税改革的重要内容,国务院决定自2012年起在上海开展营改增试点,正式开始了增值税扩围的改革步伐。该文运用上市公司2013年年报的数据,首先研究营改增对交通运输业税负和财务的影响程度,其次分析试点改革对制造业、采掘业、批发零售业和农林牧渔业等营改增前已经实行增值税行业的影响程度。通过对上市公司税负和财务指标在营改增前后变化的分析,发现增值税营改增具有显著的减税效应,并会不同程度地提升交通运输业和相关行业上市公司的盈利能力。

英文摘要：

Expanding the scope of VAT is of great importance for the reform of VAT.The state council decided to carry out a pilot reform in Shanghai since 2012 about expanding the scope of VAT,which symbolizes the beginning of the reform on expanding the scope of VAT.Based on the data from annual reports of listed companies in 2010,this paper first analyzes the impact of the pilot reform on tax burden and financial situation of Transportation Industry,and then investigates the effects of the pilot reform on that of Manufacturing,Mining,Wholesale and Retail,Agriculture,Forestry,Animal husbandry and Fishery Industries.Through the changes of tax burden and financial indicators before-and after- pilot reform,it turns out that the pilot reform of expanding the scope of VAT can significantly reduce the tax burden and enhance the profitability of listed companies in Transportation and related industries.